According to the Minister of Finance Regulation Number 11 / PMK.010 / 2011 concerning the Financial Health of Insurance Businesses and Insurance Businesses with Sharia Principles, the tabarru 'contract is a grant contract that is not or is not commercial in nature and has the purpose of helping out among the participants.

The funds that have been collected are then put into an account and are considered as Tabarru Funds', you know! So now you understand what is the Tabarru Agreement, which is contained in sharia-based insurance?